After the shares are sent, how to solve the accounting entries

Purchase time entries:

Borrow: Tradable financial assets.

Cost 20000

Investment income 100

Credit: Bank deposits.

December 31 (balance sheet date.

Borrow: Trading Financial Assets – Change in Fair Value x (Fair Value – Book Value at the Date.

Credit: Fair value change gain or loss.

x (same as above) or the opposite entry.

to ** dividends.

, only make records, not accounts.

Entries at the time of disposal.

Borrow bank deposit 20800 (2600*8).

Fair value change gain or loss 1 2

Loan transactional financial assets — cost 20,000

Change in fair value 1 2x

Investment income 800

The share price of 12/31/09 (balance sheet date) should be given.

Purchase time entries:

Borrow: Tradable financial assets - cost 20000

Investment income 100

Credit: Bank Deposits 20100

December 31 (balance sheet date.

Credit: Trading Financial Assets - Change in Fair Value x (Fair Value at the Date - Book Value) Credit: Gain or Loss on Change in Fair Value x (Same as above).

or the opposite entry.

When receiving ** dividends, only make records, do not go to the account.

Entries at the time of disposal.

Debit: Bank Deposit 20800 (2600*8) Fair Value Change Profit or Loss 1 2x

Loan transactional financial assets — cost 20,000

Change in fair value 1 2x

Investment income 800

There is no need to do accounting for this. Just break it down into the memorabilia account. You can change the original number of strands.

Actually, this question is incomplete: the share price of 12/31/09 (balance sheet date) should be given. Otherwise, it does not meet the norms, and the account is not good.

Purchase time entries:

Borrow: Tradable financial assets - cost 20000

Investment income 100

Credit: Bank Deposits 20100

December 31 (balance sheet date.

Credit: Trading Financial Assets - Change in Fair Value x (Fair Value at the Date - Book Value) Credit: Gain or Loss on Change in Fair Value x (Same as above).

or the opposite entry.

When receiving ** dividends, only make records, do not go to the account.

Entries at the time of disposal.

Borrow bank deposit 20800 (2600*8).

Fair value change gain or loss 1 2x

Loan transactional financial assets — cost 20,000

Change in fair value 1 2x

Investment income 800

1. When receiving bonus shares, it only causes a change in the number of shares held, and there is no change in the number of funds, so as long as the bonus shares are added to the detailed account of investment, there is no need to make accounting entries.

2. When dividends or interest are received: If it is a short-term investment when the enterprise purchases, the sub-entry is.

Borrow: Bank deposit.

Credit: Short-term investment.

If it is a long-term investment at the time of purchase, the sub-entry is.

Borrow: Bank deposit.

Credit: Investment income.

Purchase time entries:

Borrow: Tradable financial assets - cost 20000

Investment income 100

Credit: Bank Deposits 20100

December 31 (balance sheet date.

Borrow: Trading Financial Assets – Change in Fair Value x (Fair Value – Book Value at the Date.

Credit: Fair Value Gain or Loss x (Same as above).

or the opposite entry.

When it comes to dividends, only records are made, and accounts are not taken.

Entries at the time of disposal.

Borrow bank deposit 20800 (2600*8).

Fair value change gain or loss 1 2

Loan transactional financial assets — cost 20,000

Change in fair value 1 2x

Investment income 800

Answer: (1) When repurchasing the company's **.

Debit: Treasury shares (the amount actually paid).

Credit: Bank deposits.

2) When the treasury shares are cancelled.

Debit: Share capital (the total par value of the write-off**).

Capital reserve - equity premium (the difference is offset against the equity premium).

Surplus reserve (insufficient equity premium, write-off surplus reserve).

Profit distribution - undistributed profit (equity premium and surplus reserve still insufficient part) credit: treasury shares (book balance of written treasury shares).

3) When the total amount of the face value of the repurchase** is less than the total amount of the repurchase**:

Debit: Share capital (the total par value of the write-off**).

Credit: Treasury stock (book balance of treasury stock written off).

Capital reserve – equity premium (difference).

How to do treasury stock accounting?

The basic principle of accounting treatment of treasury shares: business involving treasury shares can only cause an increase or decrease in shareholders' equity, but cannot create profits or losses for the enterprise. The accounting methods for treasury shares are: par value method and cost method.

The par value method, that is, the inventory ** is recorded at par value, and when the treasury shares are purchased, they are treated as redemption of share capital, and the share capital is adjusted by redeeming the share capital, that is, the consideration paid for obtaining treasury shares. When the face value is exceeded, the excess is partially or fully debited"Profit is high and potato roll distribution"account (which is regarded as a part of the equity due to the shareholder who transferred the shares), or by"Equity premium"with"Profit distribution"Account allocation. If the consideration paid for the acquisition of inventory** is less than the par value or set value, the same kind of ** shall be credited"Equity premium"account (deemed to have increased the total paid-up share capital of such **).

The par value method is mainly applied to formal capital contractions or attempts to reduce capital, and there is no time to go through the formal statutory capital reduction procedures, or there is a temporary reluctance to go through such procedures. Treasury shares are valued at cost, i.e., at the cost of re-acquisition, regardless of the original issuance** or par value of the hand. The cost method is generally applicable to the case of re-issuance at a later date after the recovery of **

The repurchase back ** is directly recorded in the debit side of the treasury shares, it is a first-level account that can exist according to the need, and has the nature of the remaining assets, the acquisition of the ** can be recorded at face value or at cost, usually we choose more is the cost method, which directly affects the premium of capital.

The cash received in connection with other operating activities generally includes the current payments received, the interest received, subsidies, security deposits, etc.; Other cash paid related to operating activities includes other cash outflows related to operating activities, such as cash expenses for donations, fine expenses, travel expenses paid, cash expenses for business entertainment, insurance premiums paid, etc., and other cash outflows should be reflected as separate items if the value is large.

Indirect method of cash flow statement"Miscellaneous"What is listed in ? Whether it is a squeeze difference.

1) Indirect method of cash flow statement"Miscellaneous"Items are not filled in if there are no special items. Reason: The change in profit is generally caused by the asset or liability items, which are generally listed in detail items, which basically reflect the items that affect cash flow due to the reduction of business activities, the deduction of items related to profits that do not affect cash flow, and the increase has nothing to do with profits and affects operating cash.

Therefore, once discovered, the item must be filled in with numbers in order to make the master table"Net cash flow from operating activities"When consistent with the item in the note, the first step is to check that the adjustment item or master table is prepared correctly.

2) Special items to be filled: share-based payment for equity settlement; negative goodwill included in non-operating income in a business combination not under common control; accrued unpooled expenses for retirees; In addition to financial expenses, non-operating expenses included in other period expenses such as management expenses; special reserves that have been accrued and have not yet been used; Non-monetary items in non-operating income and expenditure (e.g., debts exempted by banks, subsidies transferred from deferred income, small amount of fixed assets that have not been retrospectively adjusted, non-monetary donations, etc.).

It affects net profit but does not affect operating cash flow, so the corresponding impact amount should be added back. However, none of the other items set in the indirect method section are applicable, so they can only be placed in"Miscellaneous".Others and so on.

3) Generally speaking, it should be used when the amount or direction of the impact on net profit and cash flow from operating activities is different, and other reconciliation items set in the supplementary information do not properly reflect the nature of the matter"Miscellaneous"project.?It can be seen that other cash related to operating activities includes both receipts and payments, and if you want to fill in the project data, you need to fill in the amount it includes. The relevant content of the preparation of the specific cash flow statement can also be further understood through **.

Hello dear kiss, one, actually received"Long-term equity investment"cash dividends shall be included"Funds in other currencies"Accounts, accounting entries are: borrow: other Li chain holding monetary funds - deposit investment loans:

Dividends receivable - xx company (investee company) Second, the ** dividends issued by the investee do not need to be accounted for, but should be registered in the memorandum book, and the number of increased shares should be indicated on the ex-right date, which will be used to reflect the changes in the shares in the future. Long-term equity investment: refers to the equity investment in which the investment enterprise exercises control and has a significant influence on the invested enterprise, as well as the equity investment in its joint venture Naqingye, and there are two accounting methods, namely the cost method and the equity method.

In the long-term equity investment account, the debit's share of the cost of acquiring the long-term equity investment and the net profit or loss of the investee under the equity method should be shared; The lender registers the book balance of the long-term equity investment or the share of the investee's declared distribution of shares and profits under the equity method, as well as the share of the investee's net loss.

Allotment refers to the distribution of bonus shares (i.e., bonus shares), or the transfer of shares, or the real allotment of shares directly raised and covered by the capital, many times many shareholders regard the transfer of shares as allotment, which is actually very different, and the accounting entries are also different. The pre-division entries are: Debit:

Profit Distribution Credit: Accounting entries for dividends payable at the time of cash dividends are: borrowing

Dividends payable: bank deposits 1, if the allotment of shares refers to the bonus shares, its accounting entries are: borrowed:

Dividends payable: paid-in capital 2, if the allotment refers to the transfer, the accounting entries are: borrowed

Capital Provident Loan: Paid-in Capital 3, If the allotment is in the true sense of the allotment, the accounting entry is: Borrow:

Bank Deposit Loan: Capital Reserve: Paid-in Capital.